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NYIF: Accounting Principles for M&A

Learn how to apply accounting and federal income tax principles to project earnings and cash flows.

Accounting Principles for M&A
4 semanas
1–2 horas por semana
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Costo de inscripción
400 US$

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Accounting Principles for M&A

Sobre este curso

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In this course, you will learn how to apply accounting and federal income tax principles to project earnings and cash flows, specifically of the post-combination entity.

To drive concepts home, you will work on real world examples and journal entries for common to complex M&A; accounting treatments.

This course is part of the New York Institute of Finance’s popular Mergers & Acquisitions Professional Certificate program.

De un vistazo

  • Language English
  • Video Transcripts اَلْعَرَبِيَّةُ, Deutsch, English, Español, Français, हिन्दी, Bahasa Indonesia, Português, Kiswahili, తెలుగు, Türkçe, 中文
  • Associated programs
  • Associated skillsCash Flows, Finance, Mergers And Acquisitions, Accounting, Federal Income Tax

Lo que aprenderás

Omitir Lo que aprenderás
  • Overview of the Equity Methods of Consideration
  • Cost method, its sub-categories, and consolidation
  • Basics of purchase accounting and the steps to record a acquired balance sheet
  • Internal Revenue Code Section 338(G)
  • Tax-deductibles Goodwill and Intangibles

Plan de estudios

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Session 1: Equity Methods of Consolidation

  • Lesson 1: General Accounting Guidelines
  • Lesson 2: Significant Control
  • Lesson 3: Summary of Accounting Under the Equity Model
  • Lesson 4: Dividends and Excess of Costs over Book Equity
  • Lesson 5: Adjustments for Intercompany Transactions
  • Lesson 6: Tax Considerations of the Equity Method
  • Lesson 7: Cash Flow Accounting in Equity Methods
  • Class Exercise

Session 2: Cost Method and Consolidation

  • Lesson 1: The Cost Method
  • Lesson 2: Four Sub-Categories of the Cost Method
  • Lesson 3: Consolidation
  • Lesson 4: Minority Interests

Session 3: Purchase Accounting

  • Lesson 1: Purchase Accounting Basics
  • Lesson 2: Steps to Record Acquired Balance Sheet
  • Lesson 3: Step 1: Eliminate Existing Goodwill
  • Lesson 4: Step 2: Reduce Equity Accounts
  • Lesson 5: Step 3: Adjusting Assets and Liabilities to FMV
  • Lesson 6: Step 4: Intangible Assets
  • Lesson 7: Step 5: Record Unrecognized Restructuring Charges
  • Lesson 8: Fair Value of Consideration
  • Lesson 9: Fair Value of Contingent Payment
  • Lesson 10: Calculating Goodwill
  • Lesson 11: Non-Controlling Interests
  • Lesson 12: Accretion and Dilution

Session 4: Special Topics - Internal Revenue Code Section 338(G) and 338(H)(10) Transactions

  • Lesson 1: Section 338 Overview
  • Lesson 2: Tax-deductible Goodwill and Intangibles
  • Lesson 3: NOL Carryforwards and Others

Este curso es parte del programa Mergers & Acquisitions (M&A) Professional Certificate

Más información 
Instrucción por expertos
6 cursos de capacitación
A tu ritmo
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5 meses
1 - 2 horas semanales

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